81 T.C. 767 (1983), 28473-81, Magneson v. C.I.R.

Citation: 81 T.C. 767

Opinion Judge: GOFFE, Judge:

Party Name: NORMAN J. MAGNESON and BEVERLY G. MAGNESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Thomas W. Bettles, for the petitioners. Kevin M. Bagley, for the respondent.

Judge Panel: FAY, STERRETT, and COHEN, JJ., agree with this dissent.NIMS, J., dissenting:

Case Date: October 20, 1983

Court: U.S. Tax Court